It continues to support businesses and communities, with a strong non-domestic rates package, which decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018.The non-domestic rates liability that applies to a property depends on the interaction between its rateable value, the tax rate that applies and any reliefs that it is in receipt of. Total rateable value (local list) is expected to rise by 19% at the 2026 revaluation in England but only 12% in Scotland.By way of example, shops are expected to see an increase in total rateable value of 6% in Scotland and 10% in England.